Section 28 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 28 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Disclosure of interest. It provides as follows:

(1) Where the Tax Appeal Commissioner –
(a) has a direct or indirect interest in a matter which he has been nominated to serve as a panel member ;

(b) has an interest that could reasonably conflict with the proper performance of the functions of the Commissioner ; or

(c) is or was a client to any of the parties in professional capacity, the Tax Appeal Commissioner shall disclose such interest and refrain from sitting in any proceeding for the hearing of such appeal.

(2) Failure of the Commissioner to disclose the interest under subsection (1) shall be considered as misconduct and shall be dealt with in accordance with the provisions of this Act by the Minister.

(3) A Tax Appeal Commissioner shall not, during his tenure, as Tax Appeal Commissioner appear as counsel before the proceedings of the Tribunal at any zone of the Tribunal.

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